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Indian Market, Regulation & Taxation

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Indian Market, Regulation & Taxation

GIFT City

India's international financial services centre in Gujarat, where transactions occur in foreign currency under a separate regulator.

Test: the entity or transaction is located in the International Financial Services Centre and regulated by the IFSC Authority qualitative Indian Market, Regulation & Taxation

Graded Surveillance Measure

An exchange framework applying escalating restrictions to securities with weak fundamentals or unusual price behaviour.

Test: the security meets criteria on net worth, net income, price-to-earnings, market capitalisation or price movement, placing it in one of six stages qualitative Indian Market, Regulation & Taxation

Grandfathering

The rule protecting gains accrued before long-term capital gains tax on listed equity was reintroduced in 2018.

Deemed Cost = Higher of (Actual Cost) and (Lower of Fair Market Value on 31 January 2018 and Sale Consideration) ₹